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A query was raised regarding whether a consumer should pay tax on fluorinated gases lost during transport from a reseller. The DGT ruled that it depends on whether the taxable event occurred before the loss, based on the nature of the contract.
Cuestión planteada En caso de sufrir un extravío de gases fluorados sujetos al Impuesto durante el transporte desde el revendedor al consumidor ¿tendría el consumidor final que pagar el Impuesto sobre los Gases Fluorados de Efecto Invernadero por la mercancía extraviada?
Si el contrato establece que el revendedor transporta los gases y la pérdida ocurre antes de la puesta a disposición del adquirente, no hay hecho imponible si se acredita la pérdida. Si el consumidor ya tiene la plena disponibilidad de los bienes al iniciar el transporte, el impuesto se ha devengado y el consumidor debe pagarlo. La normativa no permite deducir ni devolver cuotas por gases extraviados, perdidos o robados tras el devengo.
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